Spring - It is my understanding that the market for good office space is tight in Saskatoon.  That $26/sq. foot is pretty much the going rate.  But do agree that 15,000 feet seems excessive for the company.  I would not be surprised if they really only were using the lower floor and the company "thinks" it might need the top floor in the future.  Perhaps someone in Saskatoon and a major shareholder, could stop by and ask for a tour of the facility?  If the top floor is virtually empty other than for storage, I think that top floor lease should be dropped at this time and a cheaper, off premises, space be found for storage.  Not a major cost factor but would suggest a more right-sized headquarters aware of the realities, not just the dreams.  Nice sunny day in even Seattle!